公司财务建模的艺术

IF 0.4 Q4 ECONOMICS

Croatian Operational Research Review Pub Date : 2017-12-06 DOI:10.17535/CRORR.2017.0026

Zoran Lukić

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引用次数: 4

摘要

在公司财务中，财务建模一词指的是一种广泛使用的对公司整个运营进行全面定制量化的技术。尽管这些模型在数学上并不严格，但它们具有描述性、解释性和预测性。本文阐述了建立公司财务模型的主要步骤和原则。它还确定了所需的假设和构建良好的模型的某些统计特性。此外，它还描述了将这种模型用于决策支持目的，并辅以一个示例。最后，讨论了与适当的模型构建和使用相关的一般特征和关注点。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The art of company financial modelling

In corporate finance, the term financial modelling denotes a widely used technique of comprehensive customised quantification of a company’s entire operations. Even though not mathematically strict, such models exhibit descriptive, explanatory and predictive qualities. The paper elaborates on the main steps and principles for building financial models of companies. It also identifies required assumptions and certain statistical properties of well-constructed models. Furthermore, it describes the use of such models for decision support purposes, supplemented by an illustrative example. Finally, it discusses general characteristics and concerns associated with appropriate model construction and use.

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来源期刊

Croatian Operational Research Review ECONOMICS-

CiteScore

1.40

自引率

0.00%

发文量

审稿时长

22 weeks

期刊介绍： Croatian Operational Research Review (CRORR) is the journal which publishes original scientific papers from the area of operational research. The purpose is to publish papers from various aspects of operational research (OR) with the aim of presenting scientific ideas that will contribute both to theoretical development and practical application of OR. The scope of the journal covers the following subject areas: linear and non-linear programming, integer programing, combinatorial and discrete optimization, multi-objective programming, stohastic models and optimization, scheduling, macroeconomics, economic theory, game theory, statistics and econometrics, marketing and data analysis, information and decision support systems, banking, finance, insurance, environment, energy, health, neural networks and fuzzy systems, control theory, simulation, practical OR and applications. The audience includes both researchers and practitioners from the area of operations research, applied mathematics, statistics, econometrics, intelligent methods, simulation, and other areas included in the above list of topics. The journal has an international board of editors, consisting of more than 30 editors – university professors from Croatia, Slovenia, USA, Italy, Germany, Austria and other coutries.